7 MARCH THE NEW ZEALAND GAZETTE 433

(3) The annual sum so payable by the licensee shall be
ten cents (10c) payable on demand; provided always that
the Minister may review the annual sum payable at the
end of the first year or any subsequent year of the said
term.

Dated at Wellington this 1st day of March 1974.

P. E. MUERS.
(M.O.T. 54/7/26)

Tariff and Development Board Interim Report No. 277—
Vinyl Floor Coverings, Other Than Tiles

GOVERNMENT has considered the above interim report and
the decision made thereon has been implemented in the
following measure:

Customs Tariff (Vinyl Floor Coverings) Amendment Order
1974.

J. A. KEAN, Comptroller of Customs.

Average Price for Apples and Pears for the 1973–74 Season
Declared (No. 676 Ag. 3328)

PURSUANT to section 27 (7) of the Apple and Pear Marketing
Act 1971, notice is hereby given that the Apple and Pear
Prices Authority has determined that the average price to
be paid to growers by the New Zealand Apple and Pear
Marketing Board for apples and pears grown during the
1973–74 season shall be 122.70825c per bushel of bare fruit
ungraded and unpacked and delivered to the receiving depot
of the Board nearest to the orchard on which the fruit was
grown.

Dated at Wellington this 25th day of February 1974.

R. M. RICHARDSON, Chairman,
Apple and Pear Prices Authority.

Notice to Make Returns of Land Under the Land and
Income Tax Act 1954

PURSUANT to the Land and Income Tax Act 1954, the Com-
missioner of Inland Revenue hereby gives notice as follows:

1. A return of land held as at noon on 31 March 1974,
   is required from every person and company, whether a
   taxpayer or not, being the owner of land in New Zealand
   within the meaning of the Land and Income Tax Act 1954,
   if the total unimproved value as at noon 31 March 1970
   exceeded $60,000, and the land is not of the classes specified
   in paragraph 3 below.

2. Land tax is dealt with by the Masterton office of the
   Department and returns may be sent there or to any district
   office of the Inland Revenue Department, not later than 7
   May 1974.

3. Returns of land are not required for classes of land
   used solely or principally for the purpose of a business of—
   (1) Animal husbandry (including poultry-keeping, bee-
   keeping and the breeding of horses); or
   (2) Growing fruit, vegetables, or other crop producing
   plants; or
   (3) Horticulture; or
   (4) Viticulture.

Provided that the exemption in this paragraph shall not
extend to land used for the purposes of a racecourse within
the meaning of the Racing Act 1971 or to land used solely
or principally for the purposes of forestry or silviculture.

4. The Valuation of Land Amendment Act (No. 2) 1970
   amended the basis for valuation of land. The Valuation
   Department is progressively revaluing land on a “land value”
   basis instead of an “unimproved value”. Under section 48
   of the Land and Income Tax Act 1954, the unimproved values
   prevailing as at 31 March 1970 are to be taken to be the
   unimproved values in assessing land tax for the year ended
   31 March 1974.

5. Return forms are available at all district offices of the
   Inland Revenue Department.

6. Any person or company failing to furnish a return
   within the prescribed time is liable to a fine not exceeding
   $200 or not less than $4.

Dated at Wellington this 1st day of March 1974.

D. A. STEVENS, Commissioner of Inland Revenue.

Boundaries of the Borough of Onehunga Defined

PURSUANT to section 26 of the Municipal Corporations Act
1954, the Secretary for Local Government hereby defines,
as set out in the Schedule hereto, the boundaries of the
Borough of Onehunga; the previous boundaries having been
altered by notice given by the Minister of Internal Affairs
on 27 January 1972, published in the Gazette on 3 February
1972, page 214.

SCHEDULE
BOUNDARIES OF BOROUGH OF ONEHUNGA

ALL that area in the North Auckland Land District bounded by
a line commencing on the eastern side of Manukau Road in
Block I, Otahuhu Survey District, at the southernmost corner
of that part of Lot 1, D.P. 4094, taken for pumping station
by proclamation, (New Zealand Gazette, 1926, page 1483),
and proceeding north-easterly, generally along the south-
eastern boundaries of the said part Lot 1, Lots 12, 13, 14 and
15, D.P. 21888; Lots 8, 9A, 9B, 10, 11, 12, 13A and 13B, D.P.
45559; Lot 1, D.P. 53912; Lots 21 to 25 inclusive, D.P. 18933;
and Lots 14 to 23 inclusive, D.P. 38538; thence south-easterly
along the north-eastern boundary of that part of Allotment
13 of Section 12, Suburbs of Auckland, shown on D.P. 17358
and along the north-eastern side of Tiwai Road; thence north-
easterly along the north-western side of Campbell Road to a
point in line with the north-eastern side of Moana Avenue;
thence south-easterly along a right line across Campbell Road,
to and again north-easterly along the south-eastern side of
Campbell Road to the westernmost corner of Lot 1, D.P.
44960; thence south-easterly along the south-western
boundaries of Lots 1 and 2, D.P. 44960; Lots 17, 18 and 19,
D.P. 9388; Lot 97, D.P. 19520; Lots 98 to 101 inclusive, D.P.
46755; Lots 102, 103, and 104, D.P. 19520; Lots 1 and 3, D.P.
38551; Lots 4A and 4B, D.P. 49383; Lot 5, D.P. 38551; Lot 110,
D.P. 19520; Lot 6, D.P. 38551; Lot 14, D.P. 38558; Lot 135,
D.P. 20802; Lot 176, D.P. 50554; Lot 191, D.P. 17735; and
Lot 214, D.P. 17735, crossing the intervening Tawa, Te Kawa,
Ngatiawa and Pahia Roads, to the southernmost corner of
that Lot 214; thence along a right line to the junction of
the south-eastern side of Rangipawa Road, with the middle
of Houpara Road and along the middle of that road, to and
north-easterly along the middle of Oranga Avenue, to the
middle of Rockfield Road; thence southerly along the middle
of that road, to a point in line with the northern side of
Mount Smart Road; thence southerly generally along a right
line across Mount Smart Road to the north-western corner
of Lot 1, D.P. 20643; thence to and along the western
boundaries of that Lot 1, Lot 3, D.P. 56118; Lot 2, D.P. 62489;
Lot 3, D.P. 38835; Lot 1, D.P. 56470; part Allotment 8 shown
on D.P. 21737; Lot 1, Deeds Plan 850, and Lot 2, D.P. 51199,
crossing the intervening Onehunga Branch Railway and Church
Street, to and south-easterly generally along a series of right
lines being the generally south-western boundary of Allotment
4 of Section 17, Suburbs of Auckland, across Neilson Street,
to and along the south-western boundary of Lot 1, D.P. 45779,
to the line of mean high water of the Manukau Harbour in
Block V, Otahuhu Survey District; thence south-westerly
generally along that line of mean high water; to and along
the eastern boundary of Lot 2, D.P. 65416, and again south-
westerly and westerly generally along the line of mean
high water of the Manukau Harbour, to and south-westerly
along the south-eastern boundary of Allotment 86, Small
Lots Near Onehunga, to and again along that line of mean
high water, to and along the southern boundaries of Lots 6
and 2, D.P. 25356, the southern end of Alfred Street, the
southern boundaries of Lot 19, D.P. 61642, and Lot 1, D.P.
25356, to its south-western corner; thence northerly along the
western boundary of the said Lot 1, to and westerly along the
southern boundaries of Lot 8, D.P. 60132 (now public
street), and Lot 12, D.P. 60132, to and north-westerly along
the south-western boundaries of Lots 12, 11, D.P. 60132, Lot
3, D.P. 60132 (now public street), and Lot 1, D.P. 60132, to
the said line of mean high water; thence northerly, southerly
and westerly generally along that line of mean high water,
passing under Mangere Bridge, to and northerly generally
along the western boundaries of Lots 1 and 2, D.P. 24425 (now
public street), to and along the western side of Gloucester
Park Road, again along the line of mean high water as shown
on S.O. Plan 683, to and north-westerly along the south-
western side of Beachcroft Avenue, to and south-westerly
generally along the south-eastern boundary of an area of
4704 m² (1-0-26, Motorway, Gazette, 1971, page 1547) as
shown on S.O. Plan 43135, to and along that line of mean
high water and the northern boundary of an area of 5286 m²
(1-1-09, now public street), as shown on S.O. Plan 40335 to
the western side of Frederick Street in Block VIII, Titirangi
Survey District; thence north-easterly generally along the
generally north-western side of Frederick Street, to the